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v3.25.1

Property and Equipment | 12 Months Ended
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Dec. 31, 2024
Property, plant and equipment [abstract] |
Property and Equipment | Property and Equipment (1)Details of property and equipment as of December 31, 2024 and 2023 are as follows:
| December 31, 2024
| Acquisition price |  | Accumulated depreciation |  | Book amount
| (In millions of Korean won)
Computer and other equipment | ₩ | 7,360 |  |  | ₩ | (5,966) |  |  | ₩ | 1,394 |
Furniture and fixture | 1,845 |  |  | (1,625) |  |  | 220 |
Construction In Progress | — |  |  | — |  |  | — |
Vehicle | 9 |  |  | (9) |  |  | — |
Leasehold improvements | 3,528 |  |  | (2,349) |  |  | 1,179 |
Right-of-use assets | 13,087 |  |  | (5,923) |  |  | 7,164 |
Total | ₩ | 25,829 |  |  | ₩ | (15,872) |  |  | ₩ | 9,957 |
| December 31, 2023
| Acquisition price |  | Accumulated depreciation |  | Book amount
| (In millions of Korean won)
Computer and other equipment | ₩ | 7,186 |  |  | ₩ | (5,650) |  |  | ₩ | 1,536 |
Furniture and fixture | 1,887 |  |  | (1,620) |  |  | 267 |
Construction in progress | 1,209 |  |  | — |  |  | 1,209 |
Vehicle | 9 |  |  | (8) |  |  | 1 |
Leasehold improvements | 2,172 |  |  | (1,655) |  |  | 517 |
Right-of-use assets | 15,514 |  |  | (8,893) |  |  | 6,621 |
Total | ₩ | 27,977 |  |  | ₩ | (17,826) |  |  | ₩ | 10,151 |
(2)Changes in property and equipment for the years ended December 31, 2024, 2023 and 2022 are as follows:
| 2024
| Computer and other equipment |  | Furniture and fixture |  | Construction in progress |  | Vehicle |  | Leasehold improvements |  | Right-of- use assets |  | Total
| (In millions of Korean won)
Beginning balance | ₩ | 1,536 |  |  | ₩ | 267 |  |  | ₩ | 1,209 |  |  | ₩ | 1 |  |  | ₩ | 517 |  |  | ₩ | 6,621 |  |  | ₩ | 10,151 |
Lease | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 131 |  |  | 131 |
Acquisitions/Capital expenditure | 475 |  |  | 130 |  |  | — |  |  | — |  |  | 11 |  |  | 4,781 |  |  | 5,397 |
Depreciation | (650) |  |  | (180) |  |  | — |  |  | (1) |  |  | (639) |  |  | (4,553) |  |  | (6,023) |
Disposals/Disposition/Removals | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Reclassification | — |  |  | — |  |  | (1,291) |  |  | — |  |  | 1,291 |  |  | — |  |  | — |
Foreign exchange differences | 33 |  |  | 3 |  |  | 82 |  |  | — |  |  | (1) |  |  | 184 |  |  | 301 |
Ending balance | ₩ | 1,394 |  |  | ₩ | 220 |  |  | ₩ | — |  |  | ₩ | — |  |  | ₩ | 1,179 |  |  | ₩ | 7,164 |  |  | ₩ | 9,957 |
| 2023
| Computer and other equipment |  | Furniture and fixture |  | Construction in progress |  | Vehicle |  | Leasehold improvements |  | Right-of- use assets |  | Total
| (In millions of Korean won)
Beginning balance | ₩ | 1,113 |  |  | ₩ | 338 |  |  | ₩ | — |  |  | ₩ | 4 |  |  | ₩ | 727 |  |  | ₩ | 5,958 |  |  | ₩ | 8,140 |
Leases | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 261 |  |  | 261 |
Acquisitions/Capital expenditure | 1,065 |  |  | 105 |  |  | 1,209 |  |  | — |  |  | 82 |  |  | 4,443 |  |  | 6,904 |
Depreciation | (656) |  |  | (177) |  |  | — |  |  | (3) |  |  | (300) |  |  | (4,116) |  |  | (5,252) |
Disposals/Disposition/Removals | — |  |  | (1) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1) |
Reclassification | (1) |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Foreign exchange differences | 15 |  |  | 1 |  |  | — |  |  | — |  |  | 8 |  |  | 75 |  |  | 99 |
Ending balance | ₩ | 1,536 |  |  | ₩ | 267 |  |  | ₩ | 1,209 |  |  | ₩ | 1 |  |  | ₩ | 517 |  |  | ₩ | 6,621 |  |  | ₩ | 10,151 |
| 2022
| Computer and other equipment |  | Furniture and fixture |  | Construction in progress |  | Vehicle |  | Leasehold improvements |  | Right-of-use assets |  | Total
| (In millions of Korean won)
Beginning balance | ₩ | 1,455 |  |  | ₩ | 380 |  |  | ₩ | — |  |  | ₩ | 6 |  |  | ₩ | 757 |  |  | ₩ | 8,740 |  |  | ₩ | 11,338 |
Leases | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (64) |  |  | (64) |
Acquisitions/Capital expenditure | 307 |  |  | 181 |  |  | — |  |  | — |  |  | 252 |  |  | 1,209 |  |  | 1,949 |
Depreciation | (657) |  |  | (222) |  |  | — |  |  | (2) |  |  | (266) |  |  | (3,998) |  |  | (5,145) |
Disposals/Disposition/Removals | (1) |  |  | (2) |  |  | — |  |  | — |  |  | (10) |  |  | (45) |  |  | (58) |
Reclassification | (6) |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Foreign exchange differences | 15 |  |  | (5) |  |  | — |  |  | — |  |  | (6) |  |  | 116 |  |  | 120 |
Ending balance | ₩ | 1,113 |  |  | ₩ | 338 |  |  | ₩ | — |  |  | ₩ | 4 |  |  | ₩ | 727 |  |  | ₩ | 5,958 |  |  | ₩ | 8,140 |
(3)Classification of depreciation expenses in the statements of comprehensive income for the years ended December 31, 2024, 2023 and 2022 are as follows:
| 2024 |  | 2023 |  | 2022
| (In millions of Korean won)
Cost of revenues | ₩ | 1,750 |  |  | ₩ | 1,853 |  |  | ₩ | 2,028 |
Selling, general and administrative expenses | 4,240 |  | 3,369 |  | 2,976
Research and development | 33 |  | 30 |  | 141
Total | ₩ | 6,023 |  |  | ₩ | 5,252 |  |  | ₩ | 5,145 |
(4)As of the end of the reporting period, there are no property and equipment that are pledged as collateral for the Group’s debts.

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